There is also this statement, from the MA non-resdient tax form Schedule 1-NRPY instructions:
"Line 6. Taxable Pensions and Annuities
Nonresidents. Under Title 4 of the USC § 114,
payments to nonresidents from certain qualified
pension plans are not subject to tax.
Qualified plans include:
◗ A qualified trust under IRC § 401(a) exempt
from taxation under IRC § 501(a);
◗ Simplified IRC § 408(k) plans;
◗ IRC § 403(a) annuity plans;
◗ IRC § 403(b) annuity contracts;
◗ IRC § 7701(a) (37) individual retirement plans;
◗ Eligible deferred compensation plans of state
and local governments and tax exempt organiza-
tions as defined by IRC 457..."
BTW. The problem is just an error on the W2. This is being resolved.
